Information returns such as the 1099 that are filed on paper are mailed either to Austin, Texas, or Kansas City, Missouri, depending on the location of the tax payer's principal business, office, agency or legal residence, notes the Internal Revenue Service. The returns can be submitted electronically as well.
Businesses or individuals required to file 250 or more of an information return must submit the forms electronically, according to the IRS. Those who file less than 250 information returns are still encouraged to submit the forms electronically if possible. Any 1099 or other forms filed electronically should not be submitted in paper format also.